I believe that if its in an IRA or 401K, you don’t have to pay any special taxes other than the normal income taxes when it is withdrawn.
I’ve transferred all I can into Roth accounts so I don’t have to worry about any taxes.
Like anything to do with the IRS, it's not all that clear from what I have been reading.
After April 15th I am going to contact the IRS and get a definitive answer. If I dump it in the same year I bought it, it's all moot. Much as I don't want to do that, I don't want to leave an opening for the IRS to screw me.